Pengaruh karakteristik perusahaan terhadap pengungkapan corporate social responsibility = Firm’s Characteristics That Affect the Disclosure of Corporate Social Responsibility

Sandy, Sonny Perkasa (2019) Pengaruh karakteristik perusahaan terhadap pengungkapan corporate social responsibility = Firm’s Characteristics That Affect the Disclosure of Corporate Social Responsibility. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini dilaksanakan untuk menguji pengaruh dari ROA, DER, Size dan PBV terhadap pengungkapan Corporate Social Responsibility, studi dilakukan pada perusahaan yang mengungkapkan pelaporan keberlanjutan GRI G4 yang terdaftar di BEI periode 2013-2017. Penelitian ini menggunakan 20 sampel perusahaan dengan jangka waktu 5 tahun, sehingga total sampel yang digunakan adalah 100 sampel. Data perusahaan sampel diolah menggunakan SPSS. Hasil yang diperoleh pada penelitian ini adalah ROA berpengaruh positif signifikan terhadap pengungkapan CSR, DER berpengaruh positif tidak signifikan terhadap pengungkapan CSR, Size berpengaruh negatif signifikan terhadap pengungkapan CSR dan PBV berpengaruh negatif tidak signifikan terhadap pengungkapan CSR.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Sandy, Sonny PerkasaNIM00000015183UNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorHaryanto, MelindaNIDN0311057802UNSPECIFIED
Uncontrolled Keywords: Corporate social responsibility; Profitability; Leverage; Size; Price to book value
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting
Current > Faculty/School - UPH Karawaci > Business School > Accounting
Depositing User: Users 9 not found.
Date Deposited: 13 Mar 2021 18:03
Last Modified: 07 Mar 2024 06:25
URI: http://repository.uph.edu/id/eprint/29033

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